https://www.taxtmi.com/caselaws?id=27337 A provisional assessment under the Estate Duty Act is confined to a summary examination on the basis of the accounts delivered by the accountable persons, so disputed deduction claims cannot be ignored at that stage. Bona fide objections concerning deductibility of estate duty liability and probate duty involved questions of law that required fuller adjudication and were not suitable for provisional determination. The provision was treated as analogous to the provisional assessment mechanism under the Income-tax Act, where disputed questions of law and fact are not examined summarily. The assessment order and demand notice were therefore set aside. en-us Mon, 12 Dec 1983 00:00:00 +0530 Fri, 12 Feb 2010 12:02:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27337 A provisional assessment under the Estate Duty Act is confined to a summary examination on the basis of the accounts delivered by the accountable persons, so disputed deduction claims cannot be ignored at that stage. Bona fide objections concerning deductibility of estate duty liability and probate duty involved questions of law that required fuller adjudication and were not suitable for provisional determination. The provision was treated as analogous to the provisional assessment mechanism under the Income-tax Act, where disputed questions of law and fact are not examined summarily. The assessment order and demand notice were therefore set aside. Case-Laws Income Tax Mon, 12 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27337